Form SSA-131 (8-2001) EF (06-2002)
Destroy Prior Editions
Social Security Administration
EMPLOYER REPORT OF SPECIAL WAGE PAYMENTS
Form Approved
OMB No. 0960-0565
PART I - TO BE COMPLETED BY SSA/EMPLOYER:
Tax Year
Employee Name Employee's SSN
SSA Claim Number
(To be completed by SSA)
Employer Address
PART 2 - TO BE COMPLETED BY EMPLOYER:
Employees are sometime paid wages in a year subsequent to the year that the wages were earned. The most common
types of payments are accumulated (for prior years) vacation pay or sick pay paid after retirement; deferred
compensation; severance pay (when paid on account of retirement) and bonuses--paid pursuant to a prior agreement or
contract.
Wages which are earned in a year prior to the year they are paid usually do not affect benefits payable under the Social
Security annual earnings test. However, for the Social Security Administration to pay benefits accurately, these prior
year amounts must be reported to us. The above named individual has filed for Social Security benefits. To ensure that
correct Social Security benefits are paid, please complete the information below and return this form to the Social
Security Administration. (Please see reverse side for instructions for the completion of this form.)
1. Employer Identification Number
(EIN)
2. Retirement date
(MM/DD/YYYY)
3. Date employee last performed services
(MM/DD/YYYY)
If the dates in items 2 and 3 are not the same, please explain the difference.
4. For wages paid to the employee in the "tax year" (see Part I above), enter the amount that was for
services performed prior to the tax year; or was not attributable to services rendered during the tax
year; or was paid on account of retirement:
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Check the type(s) of wages paid in the tax year but for services performed in a prior year or were paid on account of retirement.
Sick Pay Severance Pay
Bonus Deferred Compensation
Other (Explain)
5. Will payments listed in item "4" be made for years after the tax year?
Yes No
If answered Yes, please show the amounts and years in which these amounts will be paid, if known.
Amount Year Amount Year
6. Nonqualified deferred compensation and section 457 plans only. If payments and deferrals
occurred during the tax year, enter the amount of wages earned by the employee during
the tax year.
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Signature
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Title Date Phone Number
(Over)
Vacation Pay
EMPLOYER INSTRUCTIONS FOR COMPLETING SPECIAL WAGE PAYMENT FORM
1. Provide the EIN that was used or will be used to report the employee's wages on the Form W-2.
2. Enter the date the employee retired. Enter "Not Retired" if the employee has not retired.
3. Enter the date that the employee last performed services; was not expected to return to work; and was not subject to
recall to render additional services. This date should be the same as or earlier than the date in item "2." Enter "Not
Retired" if the employee has not retired.
4. Enter the wages that were paid to the employee in the tax year that were for services that were performed in years
prior to the tax year or that were paid on account of retirement.
Examples (not all inclusive) of payments to be included:
Payments in lieu of vacation that were earned in a year prior to the tax year.
Accumulated sick payments which were paid in a lump sum based on "retirement" as the sole condition of
payment.
Accumulated sick payments paid at or after the date in item 3, which were earned in a year prior to the tax
year.
Payments "on account of retirement"--dismissal, severance or termination pay paid because of retirement.
Bonuses which are paid pursuant to a prior contract, agreement or promise causing the employee to expect such
payments regularly; or announced to induce the employee to work more steadily, rapidly or efficiently or to
remain with the employer.
Stock Options.
Do not include in item "4" payments:
For annual, sick, holiday or vacation pay if used (absence from work) prior to the date of retirement
(earlier of items "2" or "3").
That were reported or will be reported under "Nonqualified Plans" on the Form W-2.
That were deducted from the employee's wages and paid to a deferred compensation plan (e.g., 401k).
Employees health and dental plan benefits (non-covered/non-taxable for Social Security Wages).
Bonuses earned and paid in the tax year.
5. Check whether payments listed in item 4 will be made for years after the tax year. If yes, please show the
amounts and years in which these will be paid, if known.
6. Nonqualified deferred compensation and section 457 plans only. If you were unable to report nonqualified
deferred compensation or section 457 plan payments and deferrals (contributions) on Form W-2 because
both payments and deferrals occurred during the year, show the amount of wages earned by the employee
during the tax year. Generally, the wages earned will be the compensation reported in block 1 of Form W-2
less payments from a nonqualified deferred compensation (or 457) plan, but including any amounts deferred
under the plan during the tax year (See IRS Publication 957).
Paperwork/Privacy Act Notice: This report is authorized by regulation 20 CFR 404.702. The information that
you provide will be used in making a determination regarding the amount of Social Security benefits payable to
the above named individual. While your response is voluntary, if you do not respond we may not be able to make
a correct determination regarding the amount of Social Security benefits payable to the above named individual
for the year in question.
We may also use the information you give us when we match records by computer. Matching programs compare
our records with those of other Federal, State, or local government agencies. Many agencies may use matching
programs to find or prove that a person qualifies for benefits paid by the Federal Government. The law allows us to
do this even if you do not agree to it.
Explanations about these and other reasons why information you provide us may be used or given out are available
in Social Security Offices. If you want to learn more about this, contact any Social Security Office.
PAPERWORK REDUCTION ACT: This information collection meets the clearance requirements of 44 U.S.C.
§3507, as amended by Section 2 of the Paperwork Reduction Act of 1995. You are not required to answer these
questions unless we display a valid Office of Management and Budget control number. We estimate that it will
take you about 20 minutes to read the instructions, gather the necessary facts, and answer the questions.
Form SSA-131 (8-2001) EF (06-2002)